Description: This panel from the 1977 SOA Meeting focuses on pension services to clients including pension plan investments, funding methods, plan administration, and new services that may be provided in the future.

Description: Discusses the history of conventional pension plans, the conventional wisdom about investing plan assets, and the new wisdom about matching investments [assets] with expected pension-plan liabilities. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: This session discussion is about funding strategies for postretirement health benefits. Topics discussed include VEBAs, 401[h] plans, 501[C]9 plans, stock ownership plans, dedicated profit sharing, HSA, impact to FAS 106 expenses, and investment vehicles. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: This 1992 panel discussion is about the Internal Revenue Service's pension nondiscrimination rules, including the 401[a][4] general test regulations, the 401[l] permitted disparity regulations, the 401[a][26] minimum participation requirements, and the 410[b] average benefits test. From the Record of the Society of Actuaries Vol. 18, No. 1A.

Description: This panel discussion examines the valuation problems, funding methods, valuing ancillary benefits, and fluctuations in experience of small pension plans.

Description: This session from the 1984 SOA New York City Meeting covers new fixed income investments and traditional investments and investments suitable for pension and savings funds. Discussions include investments such as mortgage-backed securities, financial futures, stripped treasuries, covered calls, discount bonds and junk bonds. From Record of the Society of Actuaries Vol. 10, No. 3

Description: From the Record 1977 Vol. 3, No. 4, this presentation is from a concurrent session at the Society of Actuaries 1977 Annual Meeting, held in Boston October 24-26. In addressing current developments with respect to the Employee Retirement Income Security Act ‘ERISA,’ the panelists discuss the relationship between actuaries and accountants, problems caused by ERISA and pending legislation, including mandatory retirement age, and beneficial aspects of ERISA. Current developments with respect to the Pension Benefit Guaranty Corporation ‘PBGC,’ Contingent Employee’s Liability Insurance, ‘CELI,’ and head tax increase are also included.